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Confederation of Indian Industry Versus C.S.T., Delhi

2016 (9) TMI 632 - CESTAT NEW DELHI

Service Tax - Member-ship Fees and Business Exhibition Services outside India - Held that:- the issue regarding tax on Membership Fee is decided by the CESTAT in the case of FICCI Vs. CST, Delhi [2014 (5) TMI 183 - CESTAT NEW DELHI] and the tax on Bu .....

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CESTAT could not have been considered by the adjudicating authority as these judgements were delivered subsequently. Therefore, we are remanding the matter to the primary adjudicating authority for de novo adjudication in the light of the CESTAT jud .....

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- Held that:- the appellant’s submissions regarding filing of corrected and revised ST-3 returns, which would have had a direct bearing with regard to the impugned demand of Cenvat credit for excess utilisation and short payment of service tax during .....

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nical) Ms. Rachna Yadav, Advocate - For Appellant Mr. Sanjay Jain, DR - For Respondent ORDER Appeals are filed against Order-in-Original dated 30.11.2009, in terms of which service tax demand of ₹ 60,86,50,138/- was confirmed along with interes .....

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f service tax May-Oct, 2003 Total Show Cause Notice dated 17.04.2008 2003-04 (May-Oct) 11,42,567.00 32,62,64,509.00 2004-05 (from 10.09.2014) 3,41,13,950.00 2005-06 (from 16.06.2015) 10,51,62,306.00 5,80,76,721.00 2006-07 10,09,79,863.00 2,67,41,280. .....

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regarding tax on Membership Fee was the subject matter of the case of FICCI Vs. CST, Delhi and the CESTAT has decided the issue vide its order reported in [2015 (38) STR 529 (Tri.-Del)]. (ii) The tax on Business Exhibition Service Outside India has .....

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eaded that there was a mistake in ST-3 returns and the appellant had filed the corrected revised ST-3 returns and requested the adjudicating authority to take them into account and if the same had been done, such findings regarding excess utilisation .....

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nts cited by ld. advocate and his other submissions. 4. We have considered the submissions of both sides. The fact that the impugned order was issued on 30.11.2009 makes it obvious that decisions of CESTAT in the cases of FICCI Vs. CST, Delhi (supra) .....

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